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Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30468752     EISSN : 30469422     DOI : 10.61132
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP) Dengan e-ISSN : 3046-9422, p-ISSN : 3046-8752 merupakan jurnal yang dikhususkan untuk publikasi artikel ilmiah yang diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Maret, Juni, September, Desember. Misi Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP) adalah untuk mendiseminasikan, mengembangkan dan memfasilitasi hasil-hasil penelitian Ilmu Ekonomi,Ilmu Perpajakan dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen dari seluruh Indonesia, dalam melakukan pertukaran informasi mengenai hasil penelitian terbaru yang telah dilakukan.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 170 Documents
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Sistem Sinkarkes dalam Penerbitan SSCEC dan P3K pada Kapal oleh PT. Surya Samudera Indah Batam Sofia Lazuba Purba; Syarifur Ridho; Taruna Ginting
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 3 (2025): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i3.1662

Abstract

This research aims to comprehensively describe and understand the utilization of the SINKARKES system (Ship and Health Information System) in the issuance of the Ship Sanitation Control Exemption Certificate (SSCEC) and the First Aid for Accidents (P3K) Certificate for vessels managed by PT. Surya Samudera Indah Batam. Compliance with ship sanitation and health standards is a mandatory prerequisite for preventing disease spread and ensuring occupational safety in accordance with prevailing regulations. The research methodology employed is field research (field research) to observe direct operational procedures in the field, supplemented by literature review (library research) to strengthen the theoretical and regulatory foundations of the Ministry of Health. The findings indicate that the process of issuing the certificates through SINKARKES begins with agent login access to the official application (sinakarkes.kemkes.go.id) using a registered company account. Subsequently, the agent submits an application for SSCEC and P3K issuance, followed by the completion of data and the uploading of mandatory supporting documents. These documents include the Maritime Health Declaration (MDH), previous SSCC/SSCEC certificates, the P3K certificate, crew list, voyage memo, and the list of last ports of call. Once the documents are verified, the Special Health Quarantine Officer (KarKessus) proceeds to conduct a physical survey onboard the vessel. The main obstacle encountered is poor internet network connectivity in the port area, which often leads to data input failures and double entry errors during certificate printing.
Analisis Risiko Likuiditas pada PT Smartfren Telecom Tbk Nasywa Febrianti N.; Neneng Miskiyah; Divianto, Divianto
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 3 (2025): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i3.1695

Abstract

This study aims to analyze the financial risk of PT Smartfren Telecom Tbk during the 2014–2023 period, focusing on both short-term and long-term liquidity aspects. The analysis employs financial ratios as measurement tools to assess the company’s financial stability and its ability to fulfill financial obligations within their respective time frames. The ratios used include the current ratio, quick ratio, interest coverage ratio, and cash flow-to-debt ratio. The results indicate that the company faces significant challenges in maintaining short-term liquidity, as reflected in the consistently low values of the current and quick ratios throughout the observation period. This condition suggests a limited ability of the company to meet its short-term obligations using available assets. In terms of long-term liquidity, although there are efforts to strengthen the capital structure, the company still encounters difficulties in meeting its long-term debt obligations. This is evident from the low interest coverage ratio and cash flow-to-debt ratio. Therefore, improving operational efficiency, implementing more effective cash management, and undertaking financial restructuring are essential measures to strengthen the company’s liquidity position sustainably.
Internal Control System, Transparency, and Village Financial Management Accountability: Evidence From One Village in Indonesia Suhartini, Ade; Budiman, Budiman; Hendarsyah, Decky; Junery, Muhammad Fadhil
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 4 (2025): Desember : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i4.1604

Abstract

This study aims to analyze the influence of internal control systems and transparency on the accountability of village financial management. This type of research is quantitative and descriptive, using primary and secondary data. Data were collected using questionnaires and literature studies. The population was the Tanjung Datuk community and village officials, Siak Kecil sub-district, Bengkalis district, Riau. The sampling technique used was accidental sampling, with Yamane sample measurements, so the number of samples obtained was 237 people. The data analysis technique used multiple linear regressions with validity, reliability, classical assumptions and hypothesis testing using SPSS software. The results of this study indicate that the internal control system has a positive effect on the accountability of village financial management. However, transparency does not affect the accountability of village financial management. This study provides theoretical implications, especially in completing the theory regarding the influence of the internal control system on accountability and support for the theory of stewardship and legitimacy. This study can then be a reference for the village government in maintaining and improving the accountability of village financial management in implementing the internal control system.
Penerapan Metode Imprest dalam Pengelolaan Kas Kecil untuk Operasional Harian pada Umkm Es Iso Lego Putri Imeldatus Sholeha; Siti Amaliyah; Jihan Bintang Angely; Sri Rahayuningsih
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 3 (2025): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i3.1721

Abstract

This study aims to analyze the implementation of the imprest method in petty cash management to enhance the effectiveness of daily operations at the micro, small, and medium enterprise (MSME) Es Iso Lego, located in Rungkut Madya, Surabaya. The research is motivated by common issues among MSMEs that still apply simple petty cash systems without fixed balances, leading to inaccurate records and weak financial control. This study employed a descriptive qualitative approach using a case study method. Data were collected through direct interviews with the business owner, observation of daily operational activities, and documentation of purchase receipts and digital financial records. The findings reveal that the petty cash system at Es Iso Lego has not fully applied the imprest method principles, as the cash balance remains fluctuating and is not maintained consistently. Although each expenditure is supported by receipts, the recording process lacks systematic structure. The results imply that applying the imprest method is essential to improve efficiency, accountability, and internal control in MSME financial management. A fixed-balance petty cash system with proper documentation enables business owners to better monitor daily expenses and ensure financial transparency.
Pengaruh Harga Pupuk dan Harga Jual Terhadap Keberlanjutan Usaha Tani Melalui Kualitas Apel di Desa Andonosari Kecamatan Tutur Kabupaten Pasuruan Yulia Nor Frassiska; Mochamad Taufiq; Purwaningrum Puji Lestari
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 4 (2025): Desember : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i4.1732

Abstract

This study aims to analyze the influence of fertilizer prices and selling prices on the sustainability of apple farming, with apple quality serving as a mediating variable. The research was conducted in Andonosari Village, Tutur District, Pasuruan Regency, which is one of the main apple-producing areas in East Java. A quantitative approach with path analysis techniques was employed to determine both direct and indirect relationships among the variables. Data were collected from 96 apple farmers using structured questionnaires. The findings indicate that fertilizer prices do not have a direct effect on the sustainability of apple farming. However, fertilizer prices significantly affect apple quality, which in turn indirectly influences the sustainability of farming activities. Meanwhile, selling prices have a significant direct impact on both apple quality and the sustainability of apple farming. These results demonstrate that apple quality acts as an important mediating factor between fertilizer prices and selling prices in maintaining sustainable farming practices. Therefore, improving apple quality is a key strategy to strengthen the sustainability of apple farming, especially in facing the challenges of fluctuating fertilizer and market prices. This study provides useful insights for policymakers and farmers in developing strategies to enhance productivity and sustainability in apple agribusiness.
Tantangan Auditor dalam Meninjau Kewajaran Akun Utang Wesel dan Modal Danang Valpareza Faturrachman; Muhammad Faiz Adzikra Herwandi; Muhammad Rayhan; Ridwan Zulpi Agha
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 4 (2025): Desember : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i4.1738

Abstract

This study examines the challenges encountered by auditors in evaluating the fairness of notes payable and equity accounts as part of the financial statement audit process. These accounts carry a high risk of misstatement when recognition, measurement, or disclosure does not align with applicable standards. The purpose of this research is to provide an in-depth overview of the procedures, techniques, and professional judgments applied by auditors in assessing the fairness of both accounts, including issues related to misclassification, incomplete audit evidence, and limited responses from third-party confirmations. This study employs a descriptive qualitative method through a literature review of relevant academic publications. The findings indicate that auditors frequently face obstacles such as the mixing of accrued interest with the principal amount, low confirmation response rates, and inadequate supporting documentation. These challenges require auditors to perform alternative procedures and strengthen substantive testing to obtain sufficient and appropriate audit evidence. The implications of this study highlight the need for consistent application of auditing standards, comprehensive documentation, and effective communication with clients to ensure financial statements present a true and fair view.
Analisis Faktor-Faktor yang Mempengaruhi Kepuasan Jamaah Umroh PT. Lianti Tour & Travel di Kota Malang Trian Maulana Ibrahim
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 3 (2025): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i3.1775

Abstract

This study aims to identify the factors influencing pilgrims’ satisfaction at PT. Lianti Tour & Travel in Malang City, with service quality as an intervening variable. The research employed a quantitative approach using Partial Least Square (PLS) analysis. The sample consisted of Umrah pilgrims who had used PT. Lianti Tour & Travel’s services. The variables examined include price, income, preference, facilities, service quality, and customer satisfaction. The results indicate that price and income have no significant effect on service quality or customer satisfaction. Likewise, facilities do not significantly influence either variable. In contrast, preference has a positive and significant effect on service quality and indirectly influences satisfaction through the mediating role of service quality. The findings highlight that service quality has a strong and significant impact on customer satisfaction, making it the key factor in creating a fulfilling Umrah experience. This research implies that Umrah travel agencies should prioritize improving service quality and understanding customer preferences to maintain loyalty and trust among pilgrims in the long term.
Pengendalian Mutu Lekker dengan Checksheet, Diagram Pareto, dan Fishbone pada Usaha Lekkerz Enakk Cabang Bogor Bobi Setiawan; Zulhida Dewi; Yosiana Mangguh Pertisaian; Putra Bagaskhara Andi Unru; Ananda Ariesta Rifiani; Shiddiqa Hayasya Zhafira
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 4 (2025): Desember : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i4.1783

Abstract

This study aims to analyze quality control at the Lekkerz Enakk business in Bogor branch using three statistical tools, namely Checksheet, Pareto Diagram, and Fishbone. Data collection was conducted through interviews with the owner, admin, and employees, as well as direct observation at the nearest branch location regarding the production process. Based on the results of the observation, three defects were found that frequently occurred during the production process within a period of seven days with the most dominant lekker product damage being a non-crispy texture (42%), and non-uniform color (27%). Based on the fishbone analysis, these defects were caused by Man (human), Machine (machine) factors. The implications of this study indicate that it is necessary to improve operational standards, workforce training, and supervision of raw materials and production equipment to maintain the quality and efficiency of the lekker production process at the Lekkerz Enakk business in Bogor.
Pengaruh Kartu Debit, Kartu Kredit dan E-Money terhadap Inflasi di Indonesia Audry Melisa Margareta Sijabat; Etik Umiyati; Dwi Hastuti
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 4 (2025): Desember : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i4.1788

Abstract

This study aims to analyze the development of debit card, credit card, and e-money usage and inflation in Indonesia, while also examining the effect of these three payment instruments on inflation from January 2015 to July 2025. The method used is the Error Correction Model (ECM) with the help of Eviews 12 software, while data was obtained from Bank Indonesia (BI) and the Central Statistics Agency (BPS). The results show that in the long term, debit cards do not have a significant impact on inflation. Conversely, credit cards have a positive and significant impact, indicating that increased credit card usage can drive up inflation. On the other hand, e-money has a negative and significant effect on inflation in the long term, so that increased e-money transactions actually tend to suppress inflation. In the short term, these three payment instruments—debit cards, credit cards, and e-money—do not show a significant impact on inflation in Indonesia. These findings provide insight into the dynamics of non-cash payment instruments and provide assurance regarding price stability.
Pengaruh Sikap, Harga dan Kualitas Produk terhadap Minat beli Dodol Nanas Sebagai Komoditas Unggulan Kabupaten Mempawah Yuni Firanyanti; Edy Suchmawan; Didik Didik; Marhamah Marhamah; Siti Romlah
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 4 (2025): Desember : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i4.1834

Abstract

This study aims to determine the influence of attitudes on the interest in buying pineapple dodol as a superior commodity in Galang Village, Sungai Pinyuh District, to determine the effect of price on the interest in buying pineapple dodol as a superior commodity in Galang Village, Sungai Pinyuh District, and to determine the effect of quality on the interest in buying pineapple dodol as a superior commodity in Galang Village, Sungai Pinyuh District. This study uses a quantitative research method. The population in this study were pineapple dodol consumers in Galang Village, Sungai Pinyuh District with a population of 4000 and a sample of 98 respondents. The sampling method used a purposive sampling technique with data collection techniques using a questionnaire. Data analysis in this study includes descriptive statistical analysis test, validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test and coefficient of determination test, T test, F test with IBM SPSS 25 tools. The results of the T Test can be concluded that Attitude has a significant effect on purchasing interest, Price has a significant effect on purchasing interest, Product quality has a significant effect on purchasing interest, The results of the F Test analysis can be concluded that the variables of attitude, price and product quality simultaneously influence the purchasing interest of Pineapple dodol as a superior commodity in Galang Village, Sungai Pinyuh District.

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